Blue Spruce Company uses budgets in controlling costs. The August 2022 budget report for the company's Assembling Department as follows. The monthly budget amounts in the report were based on an expected production of 65,000 units per month or 780,000 units per year. The Assembling Department manager is pleased with the report and expects a raise, or at least praise for a job well done. The company president, however, is unhappy with the results for August because only 63,000 units were produced. (a) &(b) (a) State the total monthly budgeted cost equation, (Round cost per unit to 2 decimal ploces, eg. 1.25.) The equation is fixed costs + variable costs of $ per unit. (b) Prepare a budget report for August using flexible budget data, (List variable costs before fixed costs.) (a) State the total monthly budgeted cost equation. (Round cost per unit to 2 decimal places, e.g. 1.25.) The equation is fixed costs + variable costs of $ per unit. (b) Prepare a budget report for August using flexible budget data. (List variable costs before fixed costs.)